This memorandum outlines the conditions under which goods may be returned to Canada duty free after being exported to a free trade partner for repair or alteration under tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.
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Imports
D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama
September 27, 2015
D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada
September 27, 2015
This memorandum has been published to clarify the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and customs duty treatment of goods returning to Canada having been repaired outside of Canada other than goods which are eligible under tariff item Nos. 9971.00.00 or 9992.00.00.
D14-1-8, Re-investigation Policy – Special Import Measures Act (SIMA)
September 27, 2015
This memorandum explains the policy for the conduct of re-investigations to revise normal values, export prices, and amounts of subsidy applicable to imported goods covered by orders or findings of the Canadian International Trade Tribunal.
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
D17-2-3, Importer Name/Account Number or Business Number Changes
September 27, 2015
This memorandum outlines the procedures to be followed by importers/brokers/agents when requesting an importer name/account number or business number change to interim or final accounting documentation as a result of their own error or that of the Canada Border Services Agency (CBSA). Please note that all requests must indicate a valid reason for the change in order to be processed.
D8-1-9, Application of the Imported Demonstration Aircraft Remission Order
September 27, 2015
This memorandum outlines and explains the procedures whereby a remission may be granted on aircraft used for demonstration purposes.
This document contains editing revisions which do not affect or change existing policies or procedures and includes changes to the Canada Border Services Agency organizational structure.